For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
Act of Organization. The Smithsonian Institution was created as a federal establishment, not part of the three branches of government, managed by a self-perpetuating Board of Regents. The Smithsonian Regents had to decide how to carry out Smithson's vague mandate and the broad legislation.